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ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 18.07.2024 passed by the respondents under Section 129(3) of the GST Act imposing a penalty of Rs. 5,40,000/-. 2. Perusal of the record indicates that the petitioner claims that the goods in question, were being moved by the petitioner to its parking yard at Varanasi as the borrower, had failed to make payment in terms of the arbitration award, however, the vehicle carrying the goods and the good...
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PARIJA ENTERPRISES vs. STATE OF ODISHA AND OTHERS.


(Orissa High Court | Jan 30, 2025)

JUDGMENT ARINDAM SINHA, ACJ. 1. Mr. Jena, learned advocate appears on behalf of petitioner and submits, application has been filed by his client for amendment, to include annexure-1 as challenged in the writ petition. 2. Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State and in fairness submits, he will meet all points of challenge. 3. The application is allowed. It is treated as part of the petition to dispense with necessity of filing consolida...
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PER DEEPAK ROSHAN, J. Heard learned counsel for the parties. 2. The instant writ application has been preferred by the petitioner praying therein for the following reliefs: a. For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to why the refund application of the Petitioner has not been processed which pertains to refund of the pre-deposited amount with the government exchequer in order to maintain the appeal under Section 107 ...
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P.C. 1. The above Writ Petition has been filed, inter alia, seeking to quash and set aside the ex-parte Order bearing reference No. ZD2708240638620 dated 22nd August, 2024 passed by Respondent No.3 in Form DRC/07 (Exh. A to the Petition). In the alternative, it is prayed that Respondent No.3 be directed to decide the Rectification Application bearing No. ARN AD270924011050K dated 16th September, 2024 filed by the Petitioner (Exh. J to the Petition). 2. The short point on which the ex-...
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PER DEEPAK ROSHAN, J. The petitioner has filed the instant writ application for following reliefs:- (a) A writ of and/or order and/or direction in the nature of writ of mandamus, or a writ of certiorari or any other appropriate writ, order or direction to quash the impugned Order No. 1826 dated 13.12.2019 passed by Joint Commissioner of State Tax (Appeals), Dhanbad Division, Dhanbad; (b) For a declaration that the impugned order No. 1826 dated 13.12.2019 passed by Joint Commission...
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JMD ALLOYS LTD. vs. UNION OF INDIA & OTHERS


(Patna High Court | Jan 30, 2025)

JUDGMENT ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) This writ application has been preferred seeking the following reliefs : - “(a) For the issuance of appropriate writ and quashing/ setting aside of the Order- in Appeal No 51/ Pat/ GST/ Appeal/ 2023-24, dated 22.05.2023, passed by the Addl Commissioner (Appeal) of CGST & C. Ex, Patna, rejecting petitioner’s Appeal, seeking seamless transfer of CENVAT Credit in relation to Excisable Goods in transit on t...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Learned advocates for the parties were heard exhaustively on 24.01.2025. As the Court was not inclined to interfere with the matter, time was sought by the learned advocate for the petitioner to take instructions and therefore, the matter was adjourned to today. 2. When the matter was taken up for hearing, learned advocate for the petitioner submitted that he has instruction to invite an order on merits. Thereafter, the...
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COMMON ORDER: As all the four Writ Petitions relate to the same issues, they are being disposed of, by way of a common order. 2. The petitioners are engaged in the business of manufacturing, distributing and branding of edible oils and specialty fats in India. In the process of the manufacture of these products, the petitioners had sourced various raw materials on which GST had already been paid. It so transpired that the rate of GST payable on edible oils and specialty fats was lower...
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THYSSENKRUPP INDUSTRIAL SOLUTIONS (INDIA) PRIVATE ..


(Authority for Advance Ruling, Gujrat | Jan 29, 2025)

Brief facts: Thyssenkrupp Industrial Solutions (India) Private Limited, 4th floor A-401, 4th floor, Star Residency, Vasna Bhayli Road, Bhayli, Vadodara, Gujarat 391410 now known as Thyssenkrupp Uhde India Private Limited] is engaged in Engineering, Procurement and Construction (‘EPC’) jobs, as well as Engineering, Procurement and Construction Management services in the areas of Ammonia Storages, Nitric Acid, Urea, DMT etc. and is also involved in the setting up of Chlor Alkali...
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ORDER CM APPL. 5549/2025 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 1115/2025 & CM APPL. 5550/2025 (Stay) 1. The instant writ petition has been preferred seeking the following reliefs:- “A, issue a writ of certiorari or any other writ, direction or order thereby, declaring the Circular No. 3/3/2017-GST dated 05.07.2017 and Circular No. 31/05/2018-GST dated 09.2.2018 as ultra vires the provisions of the Central G...
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20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).